Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 114, verbatim (show)
Section 114
* Section 114. Financial and administrative powers of President.-
1[The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.]
*Enforced w.e.f . 1st July, 2017.
1. Substituted (w.e.f. 1st August, 2023 vide Notification No. 28/2023 - CT dated 31st July, 2023.) by s. 151 of The Finance Act 2023 (No. 8 of 2023).
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope and the wording in force the section as a whole
Questions to answer on the file2 questions
The President, the power and the body it is exercised over the words "The President shall exercise such financial and administrative powers over the Appellate Tribunal"
Questions to answer on the file4 questions
The powers as may be prescribed the words "as may be prescribed"
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| brought the section as enacted into force | none; the source's commencement line | 1 July 2017 | |
| 1 | substituted the whole body of the section | section 151 of The Finance Act 2023 (No. 8 of 2023)[2][3] | 1 August 2023, notified by Notification No. 28/2023 - CT dated 31 July 2023 — in force |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 109 | this provision defined by Section 109 | 114 "The President", the office section 109 provides for in constituting the Appellate Tribunal |
| Section 111 | Section 111 same as this provision | 111(1) "the Appellate Tribunal shall have power to regulate its own procedure" — procedure belongs to the Tribunal, these powers to the President |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 17/2024-Central Tax | 27 September 2024 | Seeks to notify the provisions of Finance (No. 2) Act, 2024 |
Unsettled questions
The words of section 114 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Whether the President has financial and administrative powers over the Appellate Tribunal at all where nothing has been prescribed for the purpose in question. The section confers the powers only in the measure the rules prescribe, and says nothing about a power the rules are silent on.
See also
- Section 109 of the CGST Act, 2017: constitution of Appellate Tribunal and Benches thereof
- Section 111 of the CGST Act, 2017: procedure before Appellate Tribunal
References
- Central Board of Indirect Taxes and Customs. "Section 114. Financial and administrative powers of President". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- The Finance Act, 2023. Cited in CBIC footnote 1.
- Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnote 1.
External links
- CGST Act, 2017, Section 114 on the CBIC tax information portal